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Celine Sietio

UOG Bachelor of Arts (Honours) Business Management (Tourism and Hospitality Management)

UOG Bachelor of Arts (Honours) in Accounting and Finance


This programme is for you if you intend to become a qualified accountant or develop a career in accounting and finance.

Accountancy is the process of maintaining, auditing and managing financial information to help managers, investors, tax authorities and other decision-makers make resource allocation decisions. Every organisation needs an accountant to manage their finances.

It is a modern and fast-paced industry, which uses the latest technology and attracts highly motivated graduates.

Our undergraduate programmes have received the maximum levels of accreditation from the major professional bodies, including the Association of Chartered Certified Accountants, the Chartered Institute of Management Accountants, the Institute of Financial Accountants, and the Institute of Chartered Accountants.

We were rated in the top five in accounting and finance for student satisfaction in London by the Complete University Guide 2016.

The University of Greenwich, UK

The University of Greenwich has provided career-orientated programmes for over 100 years. Students enrolled in this programme will discover innovative ways to learn as traditional teaching is supported by online resources, within the virtual learning environment and this is also supplemented by business simulation exercises and practical games. The University’s programmes are constantly revised to reflect current business priorities and demands of employers through business forums with local business leaders. This ensures students are trained in relevant business application
ERCI runs its classes on a lecture-tutorial system. The average teacher-student ratio for lectures and tutorials are as follows:

  • Lectures – 150 Students to 1 Lecturer
  • Tutorials – 35 Students to 1 Tutor
Course Delivery

Students undertaking the Bachelor of Arts (Honours) in Accounting and Finance programme will be expected to complete 14 modules of academic study (depending on individual academic qualifications) as part of the academic and professional requirements of this course.

This programme is available in full and part time modes, and will take 39 months to complete. Full-time students will attend classes 5 days a week on weekdays, while part-time students will attend classes 3 times a week on weekdays and/or weekends.

Course Structure: Bachelor of Arts (Honours) in Accounting and Finance
Bachelor of Arts in Accounting and Finance Modules
Year 1Quantitative Analysis and Systems
Introduction to Financial Accounting
Cost Accounting in an Ethical and Organisational Context
Personal and Professional Development 1
Business and Financial Environment
Year 2Management Accounting
Advanced Financial Accounting
Business and Company Law
Year 3Advanced Financial Accounting
Advanced Management Accounting
Strategic Financial Management
Audit & Assurance

Module Descriptions

Quantitative Analysis and Systems

The course aims to develop students’ analytical skills to develop arguments and justify conclusions using both numerical information and published material as source information. The course begins by outlining the ways and means by which data and information is gathered, generated, stored and processed in typical business organizations before teaching mathematical and analysis skills. Students will be introduced to how organisations manage and develop of information systems for accounting and administration. This course also aims to develop students’ numerical skills and understanding of numbers specifically in a financial context. It is also vital that arguments stemming from numerical analysis are communicated clearly.


Introduction to Financial Accounting

The course aims to provide a comprehensive introduction to the principles, concepts and techniques of financial accounting. It further develops the student’s competency in the formulation of the main financial statements required of a business organisation. It also introduces the analysis of the financial performance to satisfy the decision making requirements of the different stakeholders groups.


Cost Accounting in an Ethical and Organisational Context

Management Accounting draws on a number of academic areas but has key foundations in the areas of Cost Accounting, Organisational Behavior and Corporate Social Responsibility. The aim of Term 1 of this course is for students to understand the Business Environment in which these techniques are applied. In term 2, the focus of this course, is to let students understand and apply cost accounting techniques. The course also allows students who are near the beginning of their accountancy course to develop conceptual frameworks that can be used throughout their degree programme as tools in to analyse organisation activity.



Personal and Professional Development 1

This course aims to increase the employability of students by developing personal communication and career management skills. Students will be able to improve on special analytical skill typically for accounting profession. The course also aims to develop skills for independent and self-directed learning. During the course, students will be encouraged to reflect on their own development.


Business and Financial Environment

The course aims at integrating the basic subject topics of Economies and Finance into a whole, in order to provide a sound awareness of the economic and financial factors that forms the background against which a business has to operate. It also provides a firm foundation for understanding the role of the financial system and institutions in the economy.


Year Two


Management Accounting

This course develops the costing techniques introduced at Level 1. It allows students to understand how a wider range of accounting techniques may be used by management for the purposes of planning, control and decision making. This course will improve the students’ understanding of management accounting in an organisational setting. Therefore, the students will not only be asked to demonstrate their ability to answer numeric questions but also explain their solution and methods. This course aims to bring management accounting techniques into a practical setting by requiring students to translate management accounting problems into excel base models.


Advanced Financial Accounting

Building on the skills gained at Level 1 (Introduced to Financial Accounting), this course aims to develop students’ understanding of financial reporting and to enhance their ability to analyse published financial information logically and coherently. The course combines numerical and theoretical work, including the complex area of accounting for groups of companies and the theory of the IASB Conceptual Framework (Qualitative characteristics, recognition and measurement). The course is base on International Financial Reporting Standards (IFRS). Furthermore, it places financial reporting in a computerised context. It aims to develop an understanding of accounting information systems, including the need for control and security of information systems to ensure integrity of data and continuity of processing. The course provides a practical and vocational focus by integrating laboratory exercises that are base on SAGE Line 50 computerise accounting software.


Business and Company Law

The aim of the course is to equip a learner with the means by which they can understand how individuals and businesses are affected by the legal environment in which they operate. By the end of the course, a learner should be able to understand the legal principles of business and company law, apply business and company law principles to fact based legal problems and finally examine and reflect on current legal issues in business and company law, in particular electronic trading, corporate governance and social accountability and the reforms of the Companies Act 2006.



The course aims to develop skills, knowledge and understanding in the area of tax related matters to individuals, businesses and their employees. During the course, students will be aware of the role of taxation in an economic context. Analytical and problem solving abilities related to tax planning. Business decisions are increasingly influenced by tax considerations. Issues such as what is the best structure for remuneration packages or decisions related to incorporation have a very significant tax dimension whilst international tax aspects frequently determine decisions related to overseas investment. It is therefore, important that business graduates and accountancy graduates in particular have sufficient knowledge of taxation to understand its impact on the decision making processes in enterprises. The study of taxation also enhances students’ ability to manage their own personal tax affairs and therefore the course is useful in times of career development and effectiveness in the wider society.


Year Three


Advanced Financial Accounting

The aim of the course is to give students a sound grasp of the current issues relating to financial accounting. The course will also cover controversial aspects of current accounting practice and develop an understanding of economic, political and technological issues that impact on the financial environment. This course develops the techniques introduced at Level 2. It aims to allow students to understand how a wider range of accounting techniques may be used by the management for the purposes of decision-making and external reporting.


Advanced Management Accounting

The aim of the course is to give the students a sound grasp of the current issues relating to Financial and Management accounting. The course will also cover controversial aspects of current accounting practice and develop an understanding of economic, political and technological issues that impact on the financial environment. This course develops the techniques introduced in Management Accounting at Level 2. It aims to allow students to understand how a wider range of accounting techniques may be used by management for the purposes of planning, control and decision making.


Strategic Financial Management

The unit addresses the traditional conflict between corporate strategy and financial management. Business strategy deals with “creating the future”. The future is by definition uncertain. Corporate strategy is forward looking and focuses on choices between alternatives and deals in mainly, but not exclusively, qualitative issues. Financial management is by definition quantitative and seeks to be a more precise discipline. This course blends the two disciplines into the one course and applies both strategic and financial analysis to enhancing organization performance. Investment decision making impacts upon the strategy of an organization, whilst at the same time the strategy choices made by the organisation will impact upon the value management of the organization. Throughout this course, students will explore issues in the understanding of organisation strategic direction and fit, internal and external analysis, option generation and screening, option choice and finally implementation. Integrated throughout this course, the various financial management tools will be examined in light of the strategic choices and the strategic issues that will impact upon the organisation. The use of financial tools will be explored in the form of excel spreadsheet models where relevant.



This course aims to provide students with empirical and theoretical knowledge of the role of the funder and their preferences in the management of a firm. It enables the students to understand and apply a range of financial techniques to complicated business circumstances that form the basis for the management in any commercial environment. The course also provides students with an environment in which they can think critically and develop their information management skills in relation to problem solving within the financial perspective. Finance as a degree subject requires the students to understand the main objective of the firm, which are maximization of shareholder value and the different internal policies undertaken by the firm to attain that goal. This requires students to study the risk, return and utility theories for investors and how investors construct portfolios of investment. Students will also study how firms make capital structure, dividend policy, risk management and other decisions aimed at achieving the primary goal of the firm. They will study valuation techniques of assets, businesses and projects, as this is necessary in evaluating the attainment of the above stated objective. There will be an emphasis on a practical approach to the teaching of the subject to help prepare students for effective job performance in this area. This will result in requesting students to do exercises in portfolio theory, valuations, decision making and risk management. They will also learn to prepare financial management reports.


Audit and Assurance

The aim of this course is to give the students a clear understanding of the role of the auditor and of auditing (an ‘assurance service’). It covers the statutory auditor’s function and duties, internal auditing and professional codes of conduct. It also covers the basic audit process of planning, testing and reporting, it also considers auditing on not for profit organisations. The course aims are to encourage the necessary attributes required of a modern auditor – insightful thinking, judgment, thoroughness, self-motivation, accuracy, materiality, professionalism, ethical behavior and presentation skills.



Course Availability


Intakes for the programme are available 3 times a year. All applications should be submitted to ERCI no later than 1 month before the commencement date.


Assessment Framework


Courses are assessed by a combination of coursework, practical assignments and examinations. Formative assessments will also be included, as well as self- and peer-assessment and a research project.


Entry Requirements


English Language Requirements

  • Minimum C6 in English Language at GCE ‘O’ Levels or;
  • IELTS 6.0 or equivalent, or;
  • TOEFL 547 (Paper based) or equivalent, or;
  • TOEFL 78 (Internet based) or equivalent, or;
  • TOEIC 692-780


Academic Requirements

  • ERCI Advanced Diploma in Business Management or;
  • Advanced Diploma in business from a recognized institute of higher learning; or
  • Business Diploma from a local polytechnic.



  • Applicants should be at least 18 years of age at the time of registration.


Graduation Requirements


Students must successfully complete, or be credited with, at least 360 credits within the stipulated period of study as set by the University, either via module exemptions or completion of requisite modules.


Course Fees


For a full listing of course fees and other charges, please select one of the following:


Fees Payable for Local Applicants

Fees Payable for International Applicants

Programme Enquiry

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Ms. Yen Ong
CEO, ERC Institute

Yen has a proven track record in various key business development & marketing roles involving evolution and change management. Her pilot roles in various media organisations of Cable TV (Singapore Cable Vision), Regional TV (MTV), Internet Advertising (China.com) and Digital Music (Soundbuzz & Motorola) at their nascent stages is a testimonial of her experience and expertise of driving businesses whilst embracing new technology. Her acumen and passion are evidenced in multiple “first to market” products and projects she has been involved in cutting across from media to digital products. Always pushing the concept of creative solutionism while building strong relationships with customers has translated to dynamic growth for the various companies. Being an ardent believer in change management to stay on top of ever changing economies, her current role as Chief Executive Officer of ERC Institute sees interesting forays leveraged on her experience.


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